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The Tax Court quashed a large corporation’s appeals for 2020–2022 because its notices of objection did not satisfy the statutory objection requirements.
The Tax Court granted the Crown’s motion to quash, holding it lacked jurisdiction to order a downward transfer pricing adjustment in computing FAPI.
The Tax Court quashed Sechelt Holdings Inc.’s appeal, finding the dispute arose from a discretionary refusal to extend time for a late election, with no appealable reassessment or valid objection.
The Tax Court dismissed a GST/HST leave application for an extension of time. It held the CRA mailed the reassessment to the address of record and deemed receipt applied.
Motion to designate David Hawreluk as a sole lead case was dismissed. The Court held Rule 146.1 requires consent of each party and that the requested direction was not in the interests of justice.
Le tribunal a refusé de rejeter l’appel pour non-comparution, a ordonné une nouvelle découverte de l’appelant au Canada et a accordé des dépens à l’intimé.
Motion in a CEWS/CERS tax appeal partly granted: procedural fairness pleadings and a non-available remedy were struck, but most CERS-related facts and grounds remained.
The Tax Court dismissed Mr. Tolley’s application to extend time to object to reassessments, holding objections to the 2011 and 2012 reassessments were barred by the Act.
Appels fiscaux accueillis en partie : la Cour réduit certains avantages à l’actionnaire, rejette plusieurs dépenses contestées, et annule les pénalités pour faute lourde.
The Tax Court dismissed Lance Vibert’s appeal, finding he failed to prove the reassessment was wrong and that the T4-RCA amounts were taxable.
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